IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Número UILC Asunto Fecha de publicación
201131002 9100.00-00 Extension of Time for Making Certain Elections 08/05/2011
201131002 469.03-03 Definition of Activity 08/05/2011
201131001 851.02-00 Gross Income Requirement 08/05/2011
201130018 9999.98-00 Not Able to Identify Under Present List 07/29/2011
201130017 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/29/2011
201130016 412.06-00 Minimum Funding Waiver 07/29/2011
201130015 412.00-00 Minimum Funding Standards 07/29/2011
201130014 408.03-00 Rollover Contributions 07/29/2011
201130013 408.03-00 Rollover Contributions 07/29/2011
201130012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2011
201130011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/29/2011
201130010 501.32-00 Income Inures v. does Not Inure to Private Individual 07/29/2011
201130010 501.33-00 Private v. Public Interest Served 07/29/2011
201130009 501.06-01 Performance of Particular Services for Members 07/29/2011
201130009 501.04-07 Homeowners Association 07/29/2011
201130008 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/29/2011
201130008 4946.01-00 Disqualified Person 07/29/2011
201130008 4941.04-00 Definition of Self-Dealing 07/29/2011
201130007 4942.03-07 Set-Asides 07/29/2011
201130006 507.00-00 Termination of Private Foundation Status 07/29/2011
201130006 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/29/2011
201130006 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/29/2011
201130006 942.00-00 R 1976 (Repealed) Disallowance of Foreign Tax Credit 07/29/2011
201130006 4945.00-00 Excise Taxes on Taxable Expenditures 07/29/2011
201130005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2011

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